Federal Act on Value Added Tax

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.


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Art. 47 Tax and reporting period

1For tax­able per­sons un­der Art­icle 45 para­graph 2 let­ter a, the same tax and re­port­ing peri­ods ap­ply as for the do­mest­ic tax (Art. 34 and 35).

2The tax and re­port­ing peri­od for tax­able per­sons un­der Art­icle 45 para­graph 2 let­ter b is the cal­en­dar year.

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